Research On Fiscal And Tax Policies To Promote The Development Of New Energy Industry

Energy is inseparable from national security and economic development.In order to avoid the energy crisis,reduce the pollution of traditional energy to the environment,change the energy consumption structure and improve energy efficiency have become the consensus of countries in the world in energy utilization.New energy has the incomparable advantages of traditional energy in responding to the energy crisis,reducing environmental pollution,and promoting the transformation of economic development.Therefore,all countries in the world are vigorously developing new energy industries.China’s new energy industry started later than other developed countries.In order to accelerate the development of new energy sources,the government has invested a large amount of capital in the early stage of industrial development.The new energy industry has developed rapidly in China,and the installed capacity of wind power and installed capacity of photovoltaics rank first in the world.Behind these achievements is the role played by industrial policies,especially fiscal and taxation policies.However,with the growth of the new energy industry,fiscal and taxation policies also have problems that are not compatible with industrial development.In addition,in recent years,foreign anti-dumping and anti-subsidy investigations have also continuously touched China’s new energy industry.The existence of these problems hinders the further development of the new energy industry.In order to solve these problems,in addition to the industry itself to actively adjust and respond,it is necessary to participate in the government,improve the fiscal and taxation policy system for existing problems,and thus promote the sustainable and healthy development of the new energy industry.As the new energy industry is one of the seven key areas of China’s strategic emerging industries,it is strategic.In addition,the development cost of new energy industry is high,the risks are high,and the technical level is high.It is difficult to maintain sustainable development only by relying on the market.In the development of China’s new energy industry,fiscal and taxation policies have played an extremely important supporting role.New energy fiscal and tax incentive policies will exist in China for a longer period of time.The reason is that compared with the traditional energy industry,the development of new energy industry is far from mature,the foundation is still weak,and the development road still has a long way to go.This article mainly takes the new energy industry chain as the research object,starting from the externality theory and public product theory and industry life cycle theoretical basis,by analyzing the development status of the three major new energy industries: wind power industry,solar energy industry and biomass energy industry,it is found that although the development of the new energy industry is rapid,but there are still the problems of backward technology research and development,unbalanced industrial structure,difficulty in accessing new energy power generation and low utilization rates.In addition,China’s current fiscal and taxation policies supporting the development of the new energy industry have imperfect policy systems,excessive incentives for production links,inadequate investment in technology R & D and consumer end,a single lack of targeted policy incentives,and lack of restrictive fiscal and taxation policies for traditional energy and other issues.By formulating laws and regulations in the field of new energy,foreign countries are binding on the implementation of fiscal and tax policies,and increase support for consumer and technology research and development,promulgate laws in the energy field to restrict the use of traditional energy,and focus on the combination of fiscal and tax policies to support the development of the new energy industry in many ways comprehensively and systematically.Finally,this article proposes that to improve the fiscal and taxation policies in the new energy field,we need to start from the top-level design,formulate and revise laws and regulations in the new energy field,establish an effective market mechanism in the new energy industry,and increase investment in new energy industry technology research and development and consumption,adopt a two-way tax policy to encourage the development of the new energy industry.